Assessment of mobilisation and application of internally generated fund at the Adansi-South District Assembly

Abstract

This study assessed the mobilisation and application of internally generated fund at Adansi-South District Assembly (ASDA). The study adopted quantitative research methodology as its research approach and used descriptive survey as its design. Questionnaires were self-designed and self administered. Beside the primary data, secondary data was sourced from Composite Budget for 2016 as well as Medium Term Development Plan of ASDA for the period of 2010 to 2017. The data collected were analysed using descriptive statistics of SPSS version 21. The findings revealed that, the various sources of IGF in ASDA include (1) rates, (2) land, (3) rent, (4) licences, (5) fees, (6) fines, (7) investment and miscellaneous. Out of these seven (7) items, three performed extremely well exceeding their annual targets. These are Fines, Land and Rent. More so, the study found that ASDA uses its IGF to fund both recurrent and capital expenditure. However, capital expenditure accounted for only 14.51% of the total IGF, indicating that the remaining 85.49% of the total IGF of Adansi-South District Assembly were spend to recurrent items including administration, planning and budgeting, environmental health and sanitation, street naming, insurance cover, training, supervision among others. The study recommends for more capital projects to be undertaken using the IGF so that tax payers can benefit from their toils.